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ESTATE OF KOEPENICK v. COMMISSIONER

Docket Nos. 107653, 109915.

2 T.C.M. 143 (1943)

Estate of Edward L. Koepenick, Deceased, and Marie F. Koepenick, Surviving Wife v. Commissioner. E. L. Koepenick (now deceased) and Marie F. Koepenick, Surviving Wife v. Commissioner.

United States Tax Court.

Entered May 24, 1943.

Attorney(s) appearing for the Case

Robert A. Littleton, Esq., and James D. Cushman, C. P. A., for the petitioners. E. L. Corbin, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent has determined income tax deficiencies against the petitioners for the calendar years 1937, 1938 and 1939 in the respective amounts of $210.02, $1,556.44 and $2,057.66, and, by amended answer, claims that the deficiency for 1937 should be increased.

The principal question presented is whether the petitioners realized a taxable profit as the result of a contract under which they...

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